ORIGINS AND SUCCESSFUL EXPERIENCE WITH PERFORMANCE PROGRAM BUDGETING IN BUDGET PROCESS

Authors

  • Andrii Buriachenko
  • Pavlo Logvinov

Keywords:

budget resources, budget process, budget programs, budget management, social expenditures, strategic goals, performance program budgeting method

Abstract

In order to monitor the proper use and effectiveness of budget spending one time with the private sector were borrowed elements of budgeting, which are currently widely used in most countries as instruments of budget management. The current budget allocation mechanism in Ukraine is carried out with the introduction of the method of program budgeting in pilot mode. This in turn reflects certain normative legal and practical disadvantages of this method. Several specific cases and held similar success stories in other countries. Ways to improve the mechanism for the practical application Performance program-budgeting method for weighted and substantiated decision-making.

Published

2018-03-11